Group 1 - The article discusses the tax implications of promotional sales strategies such as "buy one, get one free," indicating that if the sales amount and discount amount are separately stated on the same invoice, VAT can be levied on the discounted sales amount as per the regulations outlined in the National Tax Administration's notice [4][4]. - It clarifies that for corporate income tax purposes, such promotional sales do not qualify as donations and therefore do not need to be treated as sales [4]. - The article emphasizes the need to allocate total sales revenue between different products (e.g., outerwear and scarves) based on their fair values when recognizing income [4]. Group 2 - The article provides a step-by-step guide on how to use the electronic tax bureau app for invoice queries, detailing the process from logging in to checking invoice details [12][13]. - It explains the two query modes available in the invoice query section: "full" and "last 24 hours," and how to input the necessary information to retrieve invoice data [13]. - The article outlines the options available for downloading invoices, including viewing, QR code download, PDF, OFD, and XML formats [14].

Key Points Summary Core Viewpoint - The article addresses common questions related to tax deductions and invoice management for businesses, providing clarity on the rules and procedures for VAT deductions and personal income tax calculations. Group 1: VAT Deductions - From March 1, 2020, VAT general taxpayers can deduct VAT on invoices issued from January 1, 2017, without the need for certification, verification, or declaration deadlines [1] - Companies cannot deduct input VAT for expenses related to employee rewards, such as purchasing tickets for collective welfare projects [2] Group 2: Invoice Management - Businesses and individual entrepreneurs can query and download electronic invoice information through their tax digital accounts, while individuals can use the personal income tax app to access their invoices [4] - When issuing invoices to individuals, the issuer must select the option to issue to a natural person and input the individual's taxpayer identification number for the invoice to be visible in their personal tax app [6] - The electronic invoice service platform allows for the copying of previously issued invoices to streamline the invoicing process [8] Group 3: Personal Income Tax on Pension - Retired employees receiving enterprise annuities are taxed separately from their comprehensive income, with specific calculations based on the frequency of withdrawals [18] - For quarterly withdrawals, the average monthly amount is calculated, and the applicable tax rate is determined based on the monthly tax rate table [20] - There is no need for annual reconciliation for enterprise annuities taxed separately under the current regulations [21]